Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST and 49/23/2018-GST.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
E-way bill compliance: minor data errors trigger fixed penalty rather than detention when supporting documents accompany the consignment. The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill compliance: minor data errors trigger fixed penalty rather than detention when supporting documents accompany the consignment.
The circular clarifies that absence of required documents or invalid e-way bills constitute contraventions attracting detention and seizure under section 129, but where consignments are accompanied by invoices and only suffer limited data errors in e-way bill details (such as minor name, PIN, locality, document number, vehicle number, or HSN digit mistakes) seizure proceedings need not be initiated; instead a fixed penalty is to be imposed for each such consignment and weekly records of non-invoked seizure proceedings must be maintained.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.